Gasoline Tax

  1. Law
  2. Mississippi Code
  3. Taxation and Finance
  4. Gasoline and Motor Fuel Taxes
  5. Gasoline Tax

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Section
27-55-1

Administration of article

Section
27-55-3

Purpose of article

Section
27-55-5

Definitions

Section
27-55-7

Application for permit; bond

Section
27-55-9

Permit; revocation; injunction

Section
27-55-11

Excise tax on gasoline and blend stock

Section
27-55-12

Exemption from excise taxes on gasoline, diesel fuel and compressed gas

Section
27-55-13

Monthly report and remittances

Section
27-55-15

Report from person not bonded as distributor of gasoline

Section
27-55-17

Repealed

Section
27-55-19

Gasoline taxes; exemptions

Section
27-55-21

Refund gasoline dealer

Section
27-55-23

Gasoline tax refunds; non-highway use

Section
27-55-25

Repealed

Section
27-55-27

Gasoline tax refunds; losses

Section
27-55-29

Administration, enforcement and penalties

Section
27-55-31

Repealed

Section
27-55-33

Transportation reports; seals on vessels, etc; unlawful for ship, boat, towboat, vessel or barge to offload any taxable petroleum product except at terminal registered with Internal Revenue Service

Section
27-55-35

Metering requirements

Section
27-55-37

Retention of records by distributors of gasoline and other persons; statute of limitations for actions by state for recovery of additional amounts

Section
27-55-39

Right to inspection

Section
27-55-41

Repealed

Section
27-55-43

Commission to institute proceedings; sequestration

Section
27-55-45

Refund of taxes erroneously or illegally collected

Section
27-55-47

Funds placed in depositories

Section
27-55-49

Exchange of information with other states

Section
27-55-51

Repealed

Section
27-55-53

Evidence of product transported; unlawful for carriers or transporters to divert gasoline to a destination other than the destination on the manifest or bill of lading; inspections; notice of intent to import gasoline; penalties

Section
27-55-55

Repealed

Section
27-55-57

Stop at inspection station

Section
27-55-59

Wartime provisions

Section
27-55-61

Repealed

Section
27-55-63

Authority to make rules and regulations

Section
27-55-65

Effect of prior law